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2005 (7) TMI 525 - CESTAT, MUMBAIExtract: .......s and are used for communication purposes only can be considered to be covered under the said heading 9801.00. As such, we are of the view that the lower appellate authority has correctly decided the appeal against the appellants and the same does not require any interference. 4. emsp We dismiss the appeal as it has no merits. (Pronounced in Court)
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